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V2671-21 ·4 November 2021 ·consulta-vinculante Medium impact
Tax

Holding entity classified as mixed; must include capital gains from share sales in deduction pro rata

An economic interest group managing R&D&i projects through other entities has requested clarification on its status as a holding company and how to calculate the deduction pro rata. The Directorate-General for Taxes (DGT) has ruled that it is a mixed holding company and that the sale of shares does not constitute an ancillary activity.

In 6 key points

How it affects those involved

This ruling clarifies that mixed holding companies must incorporate capital gains from the sale of shares into their pro rata calculations, preventing them from being treated as ancillary activities for tax deduction purposes.

Lifecycle

2021-11-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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